Circular No. 136/1998/TT-BTC guides the amendment of Circular No. 65/1998/TT-BTC dated May 15, 1998 on export quota fees for textile and garment products entering the EU market and fees for establishing and operating permanent offices of foreign economic organizations in Vietnam.

Circular No. 136/1998/TT-BTC guides the amendment of the collection rate of export quota fees for textile and garment products entering the EU market. The specific collection rates are adjusted for certain items such as women's coats and jackets.

Document No.136/1998/TT/BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byPhạm Văn Trọng
Updated16/06/2026
FieldUncategorized
Issued date16/10/1998
Effective date31/10/1998
Expiry date
StatusIn effect
✦ Smart summary

Circular No. 136/1998/TT-BTC guides the amendment of the collection rate of export quota fees for textile and garment products entering the EU market. The specific collection rates are adjusted for certain items such as women's coats and jackets.

Scope of application

Manufacturers and business units exporting textile and garment products to the EU market

Key points

  • Manufacturers and business units exporting women's coat products must pay the quota fee at a rate of 0.04 USD per piece (Article 1).
  • Manufacturers and business units exporting jacket products must pay the quota fee at a rate of 0.25 USD per piece (Article 1).
  • This Circular replaces the old collection rates stipulated in Circular No. 65/1998/TT-BTC dated May 15, 1998 for the two aforementioned items.
  • Other provisions shall continue to be implemented according to the regulations set forth in Circular No. 93 TT/LB and Circular No. 100 TC/TCT (Article 2).
  • This Circular takes effect fifteen days from the date of issuance (Article 4).

🌐 Social impact of this document

  • To adjust the collection rates of export quota fees for textile and garment products entering the EU market in accordance with current circumstances.
  • Increase costs for manufacturers and business units exporting jacket products.
  • Reduce costs for manufacturers and business units exporting women's coat products compared to the previous rate.

❓ Frequently asked questions

What is the collection rate of export quota fees for women's coat products?

0.04 USD per piece (Article 1).

What is the collection rate of export quota fees for jacket products?

0.25 USD per piece (Article 1).

Does this Circular replace the old regulations on export quota fees?

It only replaces the collection rates for women's coats and jackets, while other provisions continue to be implemented according to the regulations set forth in Circular No. 93 TT/LB and Circular No. 100 TC/TCT (Article 2).

When does this Circular take effect?

Fifteen days from the date of issuance (Article 4).

Full text

MINISTRY OF FINANCE
********

NUMBER: 136/1998/TT-BTC

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
********

HA NOI, OCTOBER 17, 1998

CIRCULAR

CIRCULAR NO. 136/1998/TT-BTC OF OCTOBER 17, 1998 GUIDING THE AMENDMENT OF CIRCULAR NO. 65/1998/TT-BTC OF MAY 15, 1998 ON FEES FOR QUOTA LICENSES FOR EXPORTING TEXTILE AND GARMENT PRODUCTS TO THE EUROPEAN UNION MARKET AND FEES FOR ESTABLISHING AND OPERATING FOREIGN ECONOMIC ORGANIZATIONS' PERMANENT REPRESENTATIVE OFFICES IN VIETNAM

 

Pursuant to Decision No. 276/CT dated July 28, 1992 of the Chairman of the Council of Ministers (now Prime Minister) on unifying the management of fees and charges; the Ministry of Finance issued Circular No. 65/1998/TT-BTC dated May 15, 1998 guiding the amendment of Circular No. 93 TT/LB dated November 7, 1994 on fees for quota licenses for exporting textile and garment products to the European Union market and Circular No. 100 TC/TCT dated December 3, 1993 on fees for establishing and operating permanent representative offices of foreign economic organizations in Vietnam.

After implementation, to align with current circumstances and upon the request of the Ministry of Trade, the Ministry of Finance guides the amendment of the fee schedule for quota licenses for exporting textile and garment products to the European Union market as stipulated in Circular No. 65/1998/TT-BTC dated May 15, 1998 as follows:

Serial Number

Name of commodity type

Cat

Rate of Collection

1

2

3

4

1

Women's coat

15

0.04 USD per piece

2

Jacket

21

0.25 USD per piece

This Circular takes effect fifteen days from the date of signature. Other provisions shall continue to be implemented according to the regulations set forth in Circular No. 93 TT/LB dated November 7, 1994 of the Ministry of Finance and Trade, Circular No. 100 TC/TCT dated December 3, 1993 of the Ministry of Finance, and Circular No. 65/1998/TT-BTC dated May 15, 1998 of the Ministry of Finance.

In case difficulties arise during implementation, agencies are requested to report to the Ministry of Finance for study and resolution.

Pham Van Trong

(Signed)

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136/1998/TT/BTC
Circular No. 136/1998/TT-BTC guides the amendment of Circular No. 65/1998/TT-BTC dated May 15, 1998 on export quota fees for textile and garment products entering the EU market and fees for establishing and operating permanent offices of foreign economic organizations in Vietnam.
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